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Revised Statute from The UK Statute Law Database

Finance Act 1939 (c.41)

This version of this statute is extracted from the UK Statute Law Database (SLD). It is not necessarily in the form in which it was originally enacted but is a revised version, which means that any subsequent amendments to the text and other effects are incorporated with annotations.

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Finance Act 1939

1939 CHAPTER 41 2_and_3_Geo_6

An Act to grant certain duties of Customs and Inland Revenue (including Excise), to alter other duties, and to amend the law relating to Customs and Inland Revenue (including Excise) and the National Debt, and to make further provision in connection with finance.

[28th July 1939]

Annotations:

Extent Information

E1For the extent of this Act see s. 38(7)

Commencement Information

I1Act partly in force at Royal Assent, partly retrospective, see individual sections; all provisions so far as unrepealed wholly in force at 1.2.1991. Some provisions came into force at specific times of day.

Parts I—IV

1, 2.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F1

Annotations:

Amendments (Textual)

F1Ss. 1, 2 repealed by Customs and Excise Act 1952 (c. 44), Sch. 12 Pt. I

3, 4.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F1

Annotations:

Amendments (Textual)

F1Ss. 3, 4 repealed by Import Duties Act 1958 (c. 6), Sch. 7

5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F1

Annotations:

Amendments (Textual)

F1S. 5 repealed by Customs and Excise Act 1952 (c. 44), Sch. 12 Pt. I

6. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F1

Annotations:

Amendments (Textual)

F1S. 6 repealed by Finance (No. 2) Act 1940 (c. 48), Sch. 10

7, 8.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F1

Annotations:

Amendments (Textual)

F1Ss. 7, 8 repealed by Import Duties Act 1958 (c. 6), Sch. 7

9, 10.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F1

Annotations:

Amendments (Textual)

F1Ss. 9, 10 repealed by Vehicles (Excise) Act 1949 (c. 89), Sch. 7

11, 12.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F1

Annotations:

Amendments (Textual)

F1Ss. 11, 12 repealed by Statute Law Revision Act 1950 (c. 6)

13–19. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F1

Annotations:

Amendments (Textual)

F1Ss. 13–19 repealed by Income Tax Act 1952 (c. 10), Sch. 25

20–28. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F1

Annotations:

Amendments (Textual)

F1Ss. 20–28 repealed by Finance Act 1939 (c.109),s.20

29–31. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F1

Annotations:

Amendments (Textual)

F1Ss.29–31 repealed with saving by Finance Act 1975(c.7),ss. 50, 52(2), Sch.13 Pt. I